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All Journal MIX : Jurnal Ilmiah Manajemen Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Jurnal Review Pendidikan dan Pengajaran (JRPP) Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmu Ekonomi Mulawarman (JIEM) KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS International Journal of Economics (IJEC) Jurnal Indonesia Sosial Sains Jurnal Riset Ekonomi dan Akuntansi Research Horizon International Journal of Management Research and Economics Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Research EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Rahcmad Budi Suharto
Universitas Mulawarman
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Journal : Research Horizon

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The Influence of Agriculture, Fisheries and Tourism Sectors on Local Own-Source Revenue and Labor Absorption Haryady, Haryady; Suharto, Rahcmad Budi; Lestari, Diana
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1027

Abstract

This study examines the government’s strategy to lessen reliance on capital-intensive manufacturing by strengthening agriculture, fisheries, and tourism as key sectors for boosting Local Own-Source Revenue and employment. The purpose of this study is to analyze the influence of the agricultural, fisheries, and tourism sectors on local own-source revenue and labor absorption in Bontang City. The study applies a quantitative causal-associative design using path analysis and relying on secondary data from the central statistics agency, the agriculture, fisheries, and tourism departments, and the regional financial management agency of Bontang City for the 2020–2024 period. The findings reveal that all three sectors have a positive and significant effect on local own-source revenue, with the tourism sector contributing the most, followed by the agricultural and fisheries sectors. Meanwhile, in terms of labor absorption, the agricultural sector has the most dominant influence compared to the other two sectors. The three sectors significantly contribute to the improvement of local own-source revenue and labor absorption. The study concludes that cross-sectoral synergy among labor-intensive sectors can strengthen local economic resilience and support sustainable regional economic growth. The implication is that local governments should enhance inter-agency collaboration, expand public investment, and formulate community-based economic empowerment policies rooted in local resources.
Interaction Effects of Human Resource Capacity and Policy Innovation on Local Tax Collection Effectiveness Summeh, Fitri Sugianti; Suharto, Rahcmad Budi; Lestari, Diana
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1032

Abstract

The effectiveness of local tax collection has become a critical issue in regional fiscal sustainability, particularly amid increasing policy innovation and administrative transformation. This study aims to examine the influence of human resource capacity and policy innovation on the effectiveness of local tax collection in Bontang City and to analyze the interaction between these variables. A quantitative associative approach was employed using time series data from 2015–2024, including tax targets, realization data, and personnel records from the Regional Revenue Agency (Bapenda) of Bontang City. Data were analyzed using multiple linear regression with dummy variables and interaction terms through SPSS software. The findings reveal that human resource capacity does not significantly affect tax collection effectiveness, while policy innovation serves as the primary driver with a significant positive impact, indicating a structural shift in regional fiscal capacity. Moreover, a significant negative interaction effect was identified, suggesting that increasing personnel during innovation implementation reduces effectiveness due to transitional inefficiencies and administrative coordination burdens. The study concludes that regional tax administration has shifted from a labor-intensive toward a system-intensive model, emphasizing the need for automated data integration rather than workforce expansion.
Co-Authors Achmad Rizhali Ade Sepriani Adi Wijaya Adi Wijaya Adnan Haris Musa Agus Indriatno Kurniawan Agus Iwan Kesuma Ahmad Miraddian Ahmad Yani Aji Sofyan Effendi Akbar Lufi Zulfikar Alfrida Karampuan Ari Kesuma Dewi Awaluddin Awaluddin Bambang Setiawan Berlina Puspayanti Bonifasius Belawan Cony Ayu Nurlita Darmayati Darmayati Diana Lestari Diana Lestari Diana Lestari Diana Lestari, Diana Diana Widyastuti Djoko Setyadi Dwi Pujianto Elviani Elviani Eny Rochaida Ernawati Ernawati Felicx Simanjuntak Fitiriansyah, Fitiriansyah Fitri Aulia Sari Fitriadi Fitriadi Geh, Bonifasius Belawan Gregorius, Gerry Haryady, Haryady Hermansyah Hermansyah Hida Elyana Ibnu Khaldun Ida Ayu Putu Widani Sugianingrat Ida Bagus Agung Dharmanegara Jiuhardi Jiuhardi Jiuhardi, Jiuhardi Joko Susilo Juliansyah Juliansyah Juliansyah Roy Kurniawan, Agus Indriatno La Ode Ilyas Laila Suffina M, Yafet Salmanto Mas’ud, Rahmad Meta Vonika Michael Michael Michael Michael Mirda Suryani Muhajir Muhajir Muhammad Hidayat Muhammad Wahyu Ichsan Ni Nyoman Kerti Yasa Noor, Hamdani Norjali Norjali Norjali, Norjali Priyagus, Priyagus Rahmah Hayati Rahmat Rahmat Rahmayanti, Putu Laksmita Dewi Rochinda, Eny Romadlona, Fitria Rudy Mas’ud Sindy Eka Putri Siti Aisyah Siti Amalia Summeh, Fitri Sugianti Sunartini Randa Bunga Syarifah Hudayah Theresia Militina Theresia Militina Theresia Militina Tony Tony Umam, Muhammad Khaerul Warti, Kendro Wenna Monica Br Tarigan Yohanes Berekhmans M Yusri Yusri Zamruddin Hasid Zaptono Bandu